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All Journal IAES International Journal of Artificial Intelligence (IJ-AI) Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Ilmiah Merpati (Menara Penelitian Akademika Teknologi Informasi) Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ergonomi Indonesia (The Indonesian Journal of Ergonomic) Jurnal SPEKTRUM Majalah Ilmiah Teknologi Elektro Jurnal Pendidikan Teknologi dan Kejuruan EL-MUHASABA Bulletin of Electrical Engineering and Informatics Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Teknologi Informasi dan Ilmu Komputer Jurnal Ilmiah Administrasi Publik The International Journal of Accounting and Business Society Infestasi Register: Jurnal Ilmiah Teknologi Sistem Informasi JOIV : International Journal on Informatics Visualization Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) INTENSIF: Jurnal Ilmiah Penelitian dan Penerapan Teknologi Sistem Informasi Jurnal Akuntansi Aktual JOURNAL OF APPLIED INFORMATICS AND COMPUTING SINTECH (Science and Information Technology) Journal International Journal of Social Science and Business Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI) Journal of Computer Science and Informatics Engineering (J-Cosine) QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT EKUITAS (Jurnal Ekonomi dan Keuangan) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam BALANCE: Economic, Business, Management and Accounting Journal Informatika Journal of Islamic Accounting and Finance Research Khazanah Sosial Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Engineering, Science and Information Technology Jurnal Ilmiah Wahana Pendidikan Journal of International Conference Proceedings Journal of Research Applications in Community Services Samvada: Jurnal Riset Komunikasi, Media, dan Public Relation Bulletin of Social Informatics Theory and Application Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Scientific Journal of Informatics Mikailalsys Journal of Advanced Engineering International
Made Sudarma
Brawijaya University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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Service Management Audit of SIKUAT Using The ITIL 4 Framework Darmawan, I Gede Hadi; Gunantara, Nyoman; Sudarma, Made
Jurnal Nasional Pendidikan Teknik Informatika: JANAPATI Vol. 14 No. 1 (2025)
Publisher : Prodi Pendidikan Teknik Informatika Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/janapati.v14i1.91093

Abstract

The Balinese Traditional Village of Financial Information Management System (SIKUAT) is a web-based information technology service used to manage the financial administration of 1,493 Traditional Villages in Bali. To ensure service quality, user convenience, and improved service performance aligned with user needs, it is necessary to conduct a service management audit on SIKUAT. This research focuses on auditing the service management of SIKUAT by adopting the ITIL 4 framework, particularly within the domains of continual improvement, service continuity management, and infrastructure and platform management. The assessment was carried out using the Capability Maturity Model (CMM) method through interviews and document analysis. The results of the audit indicate that the maturity level of the SIKUAT service is at level 3 (defined) with an average score of 3,86, while the capability level is at level 2 (managed). The continual improvement domain has the highest maturity level, reaching level 4, which indicates that the improvement processes are relatively well-directed. However, the service continuity management domain and the infrastructure and platform management domain still require serious attention to improve their maturity levels, which are currently still at level 3. This condition indicates the need for further improvements in service sustainability and infrastructure management. Based on the audit results, it is recommended to establish a comprehensive infrastructure maintenance policy, define standards for incident handling, and conduct regular evaluations of features and data security. The implementation of these recommendations is expected to enhance the efficiency and sustainability of the SIKUAT service, thereby supporting more transparent and accountable financial governance in Traditional Villages. In addition, this study may serve as a reference for the Provincial Government of Bali in improving the SIKUAT service.
Intelligent Web-Based Application for Personalized Obesity Management Wijayakusuma, I Gusti Ngurah Lanang; Sudarma, Made; I Ketut Gede Darma Putra; Oka Sudana; Minho Jo
Journal of Applied Informatics and Computing Vol. 9 No. 3 (2025): June 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaic.v9i3.9151

Abstract

Obesity is a serious global problem due to its association with various chronic diseases. This study explores the utilization of machine learning in particular deep learning technology to predict Body Mass Index (BMI) from individual photos to create an efficient solution for assessing obesity. Using the ResNet152 model and K-Fold Cross Validation, this application integrates filters on individual photos to improve prediction accuracy. The application was developed using React JS for the front end, PHP and MySQL for the backend and database management, and Python as the core of the machine learning system. The application that tested using blackbox method, to see all features is functioning and the web application prototipe is passed all the test scenario.
EXPLORATION OF OBSTACLES FACED BY SUCCESSORS IN THE INTERGENERATIONAL TRANSITION PROCESS OF FAMILY BUSINESS Fuad, Muhammad; Sudarma, Made; Irianto, Gugus
Jurnal Aplikasi Manajemen Vol. 17 No. 1 (2019)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.01.03

Abstract

One crucial step that must be faced by a family company in maintaining the sustainability of its business is the intergenerational transition process from a predecessor to successors. This study aims to explore the obstacles faced by successors in undergoing the intergenerational transition process of their family business. The study was conducted on small and medium-sized family business in Kota Batu region undergoing the process. Nine successors were chosen purposively as the key informants using a snowball sampling technique. Data collected through in-depth interview, then the researcher reflects it through narrative analysis approach. Based on the results of interpretation identified that three major obstacles faced by successors while undergoing the intergenerational transition process of their family business. To overcome these obstacles, it takes intense communication between the successors and predecessor, as well as among the successors themselves, while undergoing the process.
ROLE OF AUDITOR PERFORMANCE MEDIATION IN ACCEPTANCE OF AUDITOR DYSFUNCTIONAL BEHAVIOR: ATTRIBUTION THEORY PERSPECTIVE AND ROLE THEORY Jaya, Sandy Mahendra; Sudarma, Made; Roekhudin, Roekhudin
Jurnal Aplikasi Manajemen Vol. 16 No. 4 (2018)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.048 KB) | DOI: 10.21776/ub.jam.2018.016.04.14

Abstract

The purpose of this study is to examine and to provide empirical evidence on the influence of role conflict and organizational commitment to acceptance of auditor dysfunctional behavior mediated by the Auditor Performances. Methods of data collection using survey and obtained 83 respondents who occupy functional positions of auditors and other internal supervisory apparatus on regional inspectorate in Ex Malang Residences. Data were analyzed by using Structural Equation Model - Partial Least Square (SEM-PLS). The result of the research shows that role conflict influence to acceptance of auditor dysfunctional behavior, organizational commitment negativelyinfluence to acceptance of auditor dysfunctional behavior, role conflict negatively influence to auditor performance, organizational commitment positivelyinfluencetoAuditor Performance, Auditor Performance negativelyinfluence to acceptance of auditor dysfunctional behavior, role conflict role conflict indirectly effect on acceptance of auditor dysfunctional behavior through Auditor Performance, and organizational commitment indirectly effect on acceptance of auditor dysfunctional behavior through Auditor Performance. The results of this study can be considered to minimize dysfunctional behavior of local government internal auditors by increasing organizational commitment and performance and reduce role conflict so as to improve the quality of internal audit results.
Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Ukuran Perusahaan dan Jumlah Dewan Komisaris sebagai Variabel Pemoderasi (Studi pada Perusahaan Manufaktur yang terdaftar Bursa Efek Indonesia) Putri, Ayu Kemala; Sudarma, Made; Purnomosidhi, Bambang
Jurnal Aplikasi Manajemen Vol. 14 No. 2 (2016)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.893 KB) | DOI: 10.18202/jam23026332.14.2.16

Abstract

Abstract: This study aims toanalyze the effect of CSR on firm value by examining the size of the company and the number of commissioners as a moderating variable. The population in this study is a manufacturing company that go public in the Indonesia Stock Exchange for the year 2012 which amounts to 131 companies. The samples used purposive sampling method with the approach of Judgment Sampling by the number of observed sample as many as 79 companies.Analysis of the data in this study using MRA (moderated regression analysis).The results showed that the value of the company is not affected by the Corporate Social Responsibility. the value of the companywill be affectedby corporate social responsibilityto be moderated by the size of the company and the number of commissioners. In the practice of Corporate Social Responsibility, is necessary alignment of the implementation of the substance of social welfare and environmental protect on so that in the long term will give a value for the company. In addition, have to balance between the number of commissioners and management, this is done to effectively perform its functions in terms of communicationcoordination and decision-making related to corporate social responsibility 
Whistleblowing Intentions in Balinese Government Institutions: A Cultural and Phenomenological Perspective Wiradharma, Gde Wisnu; Sudarma, Made; Amirya, Mirna
International Journal of Social Science and Business Vol. 9 No. 1 (2025): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i1.90640

Abstract

The whistleblowing system is a mechanism for reporting suspected acts of fraud that have occurred, are ongoing, or are anticipated to occur, involving employees and other parties associated with suspected acts of fraud within the organization where they work. In this context, culture plays a significant role in influencing an individual's intention to act as a whistleblower. This study aims to identify the cultural factors that predominantly influence whistleblowing intentions. The research was conducted in government institutions in Bali, considering that the cultural values of Tat Twam Asi and Koh Ngomong are integral to Balinese culture. The selected institutions were the Bali Provincial Office of the Ministry of Religious Affairs and the Faculty of Economics and Business at Udayana University, as both institutions have received WBK (Corruption-Free Zone) and WBBM (Clean and Service-Oriented Bureaucratic Zone) awards. This study employs an interpretive paradigm to understand the dominant cultural influences on whistleblowing intentions. It is qualitative research that applies phenomenology as its methodology and research method. Data were collected from sources such as in-depth interviews, documentation, and observations of employee activities within the institutions. The data were then contextually explained to facilitate interpretation. The findings reveal that societal culture significantly influences whistleblowing intentions. In general, the Tat Twam Asi culture is more supportive of reporting violations compared to the Koh Ngomong culture. People in Bali tend to report violations to enhance reputation and protect the organization rather than remain silent and reluctant to disclose misconduct.
Optimizing traffic lights at unbalanced intersections using deep reinforcement learning Khrisne, Duman Care; Sudarma, Made; Giriantari, Ida Ayu Dwi; Wiharta, Dewa Made
IAES International Journal of Artificial Intelligence (IJ-AI) Vol 14, No 4: August 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijai.v14.i4.pp2991-3002

Abstract

Unbalanced intersectional traffic flow increases vehicle delays, fuel consumption, and pollution. This study investigates the application of deep reinforcement learning (DRL) to optimize traffic signal timing at the Pamelisan intersection in Denpasar, Indonesia. Real-world traffic data were incorporated into a SUMO microsimulation environment to train DRL agents using the deep Q-network (DQN) algorithm. Experimental results show that DRL-based optimization reduced the average vehicle waiting time from 594.49 seconds (static control) to 169.44 seconds and 173.10 seconds for agents trained without and with noise, respectively. The average vehicle speed remained stable at 5.6–5.97 m/s across all scenarios, indicating enhanced traffic efficiency without adverse effects. The findings underscore the effectiveness and adaptability of DRL in addressing traffic inefficiencies, optimizing them, and offering a robust solution for dynamic traffic management at unbalanced traffic intersections in urban areas.
KOMUNIKASI ANGGOTA KOMUNITAS LOMBOK INFLUENCER DALAM MENINGKATKAN BRAND AWARENESS UMKM HINDU DI KOTA MATARAM Trismia Indriyani, Ni Putu; Wirata, I Wayan; Sudarma, Made; Sutama, I Wayan
Samvada : Jurnal Riset Komunikasi, Media, dan Public Relation Vol 1 No 1 (2022): Samvada Mei 2022
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.784 KB) | DOI: 10.53977/jsv.v1i1.521

Abstract

Komunitas Lombok Influencer merupakan komunitas pertama dan terbesar yang menghimpun para selebgram di Nusa Tenggara Barat. Komunitas ini bertujuan membantu UMKM dan pelaku usaha dalam memilih selebgram untuk mempromosikan produk mereka dan meningkatkan brand awareness dari produk yang dipasarkan. Sejauh ini sudah terdapat dua UMKM Hindu yang menggunakan jasa Komunitas Lombok Influencer yaitu Raos Udeng Bali dan Simfony Kebaya Botique. Penelitian ini bertujuan menganalisis peran komunikasi komunitas, strategi komunikasi, dan implikasi komunikasi anggota Komunitas Lombok Influencer dalam meningkatkan Usaha Mikro Kecil dan Menengah Hindu di Kota Mataram. Untuk menganalisis hal tersebut menggunakan teori Stimulis Organism Respons (SOR) dan teori Uses and Gratifications. Penelitian ini menggunakan metode penelitian kualitatif, sedangkan teknik pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Analisis data menggunakan pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan komunikasi komunitas Lombok Influencer memiliki peran penting dalam meningkatkan brand awareness UMKM Hindu baik secara internal maupun eksternal. Pemanfaatan media digital yang berkembang merupakan strategi yang dimaksimalkan oleh admin Lombok Influencer, anggota komunitas, dan UMKM Hindu dalam mempromosikan postingan kontennya, serta hasil dari konten tersebut berupa insight postingan dari masing-masing selebgram yang dipilih.
EEG-Based Focus Analysis to Evaluate the Effectiveness of Active Learning Approaches Udayana, I Putu Agus Eka Darma; Sudarma, Made; Putra, I Ketut Gede Darma; Sukarsa, I Made; Jo, Minho
International Journal of Engineering, Science and Information Technology Vol 5, No 4 (2025)
Publisher : Malikussaleh University, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52088/ijesty.v5i4.1068

Abstract

Electroencephalography (EEG) has emerged as a non-invasive and objective technique for monitoring brain activity in real time, widely applied to measure cognitive states such as concentration and alertness. Its ability to capture brain responses during learning processes makes EEG a promising tool to evaluate student engagement more accurately than conventional methods. This study investigates the effectiveness of two active learning methods, Project-Based Learning (PjBL) and Problem-Based Learning (PBL), in the context of English tutoring for elementary students using EEG signals as a cognitive indicator. A total of 20 students aged 8–12 years from ThinkerBee Learning Centre Bali participated in the study. EEG data were recorded using the Muse 2 Headband while students completed test-based tasks designed for each learning method. The EEG signals were preprocessed using bandpass filtering, Continuous Wavelet Transform (CWT), and frequency band decomposition. Concentration scores were then calculated using two approaches: a heuristic method based on the Beta/(Theta + Alpha) ratio and a Long Short-Term Memory (LSTM) model. The heuristic method produced average scores of 0.3991 (PjBL) and 0.3822 (PBL), with a 4.42% difference, while the LSTM model showed a more substantial difference, with scores of 0.5454 (PjBL) and 0.4265 (PBL). A Spearman correlation test between EEG-derived scores and students’ academic results yielded a perfect correlation value of 1.0000, indicating a strong relationship between cognitive engagement and learning outcomes. These results demonstrate the potential of EEG as a reliable tool for objectively assessing learning effectiveness in primary education contexts.
Pengaruh Fraud Pentagon Theory Dalam Mendeteksi Kecurangan Laporan Keuangan (Studi Pada Perusahaan Bumn Yang Terdaftar Di Bei Periode 2019-2021) Zefanya Nadya Putri; Sudarma, Made
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.107

Abstract

This study aims to determine the effect of the pentagon fraud theory in detecting fraudulent financial statements in State Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. By using purposive sampling for sampling methods, obtained 21 companies for three periods or as many as 63 samples. The analysis is performed using multiple linear regression analysis methods. The study's result indicates a significant influence of the nature of the industry and personal financial situation on fraudulent financial statements.
Co-Authors -, rosidi . Rosidi Agus Aan Jiwa Permana Ahmad Sulton Aji Dedi Mulawarman Akhmad Thoha Akhmad Thoha Ali Djamhuri Alrasyid, Roby Amirul Anak Agung Gede Sugianthara Anak Agung Istri Pradnyarani Dewi Anak Agung Kompiang Oka Sudana Ariawan Ariawan Arif, Ariobimo Arifin Sabeni Artawan, Komang Nova Arya Ramadhan, Fauzul Astriyana Putri, Wahyu Astutik, Dian Atim Djazuli Aulia Fuad Rahman Aulia Rahma Yani Aulia, Faraz Muhammad Ayu Dwi Giriantari , Ida Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bayu Tri Mukti Mukti Brahmananda, A.A. Ngurah Agung Satria Budi Dharma Prabhawa, I Dewa Gede Darmawan, I Gede Hadi Darmayasa, Ngakan Nyoman Dea Novim Kartikasari Desak Ketut Sintaasih Dewa Made Wiharta Dewi, Anak Agung Istri Pradnyarani Dima Nurfitri Apriani Djumahir - Djumahir Djumahir Djumahir Djumahir Djumilah Zain Djumilah Zain Duman Care Khrisne Dyatri Utami Arina Absari Eka Afnan Troena Eko Ganis Sukoharsono Eko Purwanto Eliwa, Yasser Endang Mardiati Erfan Muhammad, Erfan Eria Latifalia Erzha Erwi ani Erwin Saraswati Faridzky, Fadel Fibriyani Nur Khairin Ghozali Maski Grahita Chandrarin Gugus Irianto I Gede Riana I Gede Totok Suryawan I Gede Yudi Primanta I Ketut Gede Darma Putra I ketut Gede Darma Putra I Made Arsa Suyadnya I Made Oka Widyantara I Made Sukarsa I Nyoman Darmayasa I Nyoman Gunantara I Putu Agus Eka Darma Udayana, I Putu Agus Eka I Putu Gede Adiatmika I Wayan Shandyasa I Wayan Sutama I Wayan Wirata Ida Ayu Dwi Giriantari Ida Bagus A. Swamardika Iwan Triyuwono Jaya, Sandy Mahendra Jayantari, Made Widya Jo, Minho Juli Sulaksono Kardiyasa, Komang Agus Putra Karina Astria Pardede Kartika Putri Kumalasari Kartika Putri Kumalasari Ketut Gede Darma Putra, I Komang Ayu Triana Indah Kusuma Ratnawati Lestari, Ni Putu Nila Lilik Purwanti Lituhayu Van Tama, Steffi Londong Allo, Michael Tanduk Langi Lukito Fauji M Achsin M. Ali Fikri M.S. Idrus M.S. Idrus Mahaputra, IGAM Yoga Maharani, I Gusti Ayu Angelica Tara Phoebe Manuaba, Ida Bagus Gede Maria Yanida Maria Yanida Martadinata, Sudrajat Minho Jo Mirna Amirya Moh. Hidayat Koniyo Muhammad Fuad Muhammad Yusda Asmorokondi Muzhaffar, Raihan Faishal Ni Wayan Sri Ariyani Nila Trisna Syanthi Nilasari, Ni Ketut Novia Noval Adib Nujmatul Laily Nunut Asihanna, Ester Palaguna, I Nyoman Terang Trimakna Panangian, Arden Ashido Gabe Pancawati, Ni Luh Putu Anom Pangestu, Suciati Hanung Pawana P., I Gusti Ngurah Agung Pinandhito, Samuel Hamonangan Prabawa, I Nyoman Angga Prahayuningtyas, Dita Rizky Premana Putra, I Gede Bagus Prima Wulandari, Putu Purnawan, I Putu Abdi Putra Sentana, Kadek Wibawa Putra, I Wayan Sri Atma Putri Harziani Putri, Ayu Kemala Putu Prima Wulandari Rahayu Indriasari Rahayu, Ni Luh Widi Rahmat Zuhdi Rinaldi Yonnia Firmansyah Roekhudin, Roekhudin Rosidi Rosidi Rukmi Sari Hartati Saraswati, Ni Wayan Sumartini Satria Paramartha, Putu Bagus Sindu, I Gede Partha Siregar, Mercy Irene Christine Solimun - Somiartha, Putu Sri Muljaningsih Stefanus Dwiputra, SE Stefanus SE Dwiputra Steffi Lituhayu Van Tama Sujono - Sukendri, Nengah Surachman . Surachman . Surmayanti, Reni Susanto, Dwi Setiawan Sutrisno - Swarmardika , Ida Bagus Alit Swarmardika Tona Aurora Lubis Trismia Indriyani, Ni Putu Triwayuni, I Gusti Ayu Ubud Salim Ubud Salim Umar Nimran Unti Ludigdo Unti Ludigdo Wicaksana, Putu Aryasuta Widari, Ni Nyoman Satya Wijaya Kusuma Yasa, Kadek Wijaya, I Gusti Kade Harta Kesuma Wijayakusuma, I Gusti Ngurah Lanang Wiradharma, Gde Wisnu Wuryan Andayani Yeney Widia P Yeney Widya Prihatiningtias Yogiswara, Yoni Yohanis Rura Yohanis Rura Yudhistira Bayu Perkasa Yuliansyah, Alfian Fahrul Zaki Baridwan Zefanya Nadya Putri